A.D. 1947]
INLAND REVENUE.
[No. 20
1873, 3 of
1
(7) Appeals from decisions of the Supreme Court under Ordinances this section shall be governed by the provisions of the Supreme Nos. 3 of Court Ordinance, 1873, the Code of Civil Procedure, the Full 1901 and 8 Court Ordinance, 1933, and the Orders and Rules governing of 1933. appeals to the Privy Council.
or amended
71. Where no valid objection or appeal has been lodged Assessments within the time limited by this Chapter against an assessment assessments as regards the amount of the assessable income assessed to be final. thereby, or where the amount of the assessable income has been agreed to under section 65(2), or where the amount of such assessable income has been determined on objection or appeal, the assessment as made or agreed to or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Ordinance as regards the amount of such assessable income:
Provided that nothing in this Chapter shall prevent an Assessor from making an assessment or additional assessment for any year of assessment which does not involve re-opening any matter which has been determined on appeal for the year.
CHAPTER XII.
Payment and Recovery of Tax.
payment of
72. (1) The tax charged by any assessment shall be Provisions
regarding paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid tax. shall be deemed to be in default, and the person by whom such tax is payable or, where any tax is payable by more than one person or by a partnership, then each of such
persons and each partner in the partnership, shall be deemed to be a defaulter, for the purposes of this Ordinance.
(2) Tax shall be paid notwithstanding any notice of ob- jection or appeal, unless the Commissioner orders that payment of tax or any part thereof be held over pending the result of such objection or appeal.
(3) Where the Commissioner is of opinion either that the tax or any part thereof held over under sub-section (2) is likely to become irrecoverable, or that the appellant is un- reasonably delaying the prosecution of his appeal, he may cancel any order made under that sub-section and make such fresh order as the case may appear to him to require.
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